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I.T.A. NO. 1330/LB OF 1997, DECIDED ON 13TH SEPTEMBER, 2003. versus I.T.A. NO. 1330/LB OF 1997, DECIDED ON 13TH SEPTEMBER, 2003.


Sections 111 and 13 (1) were confirmed under section 13 (1) (a) of the Income Tax Ordinance to cover the penalties for concealing income related to the taxation of income tax. , 1979 was perfectly legitimate unless it was proved against the assessee that he had deliberately and deliberately concealed the income. It was held that the appellate tribunal retained the enhancement made under section 13 (1) (AA). ) The Income Tax Ordinance, 1979, and any documentary evidence explaining the means of purchase for the purchase, during the penalty proceedings, cannot be entertained because of the appeal phase, because of its origin Evidence was never provided at the time of diagnosis. At the same time, the appellate authorities default on the undisclosed investment was established as a result of the prosecution under section 111 of the Income Tax Ordinance 1979. Was.

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